cta_decision CTA Case No. 23362336 1973-11-12

CTA Case No. 2336 (Decision)

w1 l I!P.IT \1 TC OF THE PHJLIPPJ~I�:S 't1t; WI' Of TAX APPEt\L8 QUbZON CITY -{J-. .I .' .ic:-1 .r, � ... I .... r .fu h.y jci ly t d n t bm tc � � 183

ri ... f ' r ~� ct r } th t; 4( ... l c - r tl a n }t d that life ~nstrrance 1 th 184

1 .d 0 t it' lJ. :;, t i 0 d0 t!:~ r !>Ol oyh v jU>'~i,. ed y th r:� eh co� f.i.!., ,...... 3 t 'l r lJ,fJ o.." s .'1!' d 1 1 a-.. d e . r ' o h l.nsu.runc . h r y~b un ta .h' . ) t eol ( 1 ...,( ) ( } r 1 ...in. ti � t. ( 1 ) t l1 c vit � ,f it 185

�r ;.f' t 1 1-f r f 0 :t t n (' ) y . co ti u l n- r or fl� l. 0! nt .... s or o d ..��(\ r - i i' 18 6

s~ 1 n. ~3 ? n!�. � l t ~ ?,p ~ 15, �;J e"!,r-nd~.ci by i\.ct !l ' � J"'\i(':# . Th f'i 1 t �\1 .� "bOt d .r ln 4- .. ~~ ;4 rri" e.. t < .t 0 1 Il tt! n t h. x ~ L-; ~ .,$CS . 1f~2 ( ~) ( ) t t} - U<" � od J _"/ 1 I rt .. no1 " 1 is a ~ 1- se �tl . t j . .r ":r + ti on �f ,; 1~ i!! r

eo ~ i :'\ L ! .. i... t;c. �.~ r-\,.o ... {C r gil.l ; � f 12 , �h 188

'7 r ./ \ nf'l~"" !: 1 .. (As t ~< .t1JH~ f"~w r Ce n t dl , l e . v .' .� (;ey..,.r�. s - t n :; ' > '.fl !' 11 .d on oy : d . ~c on . ect ' t~l t h t ...-i� ., ... b .. � o t � � n~ 1. t 'i1r;: r s.ul n t ~ cis ativ -~'' '. l t (t~ f.;� X S> . he gi fJ ti ~- nt t !a�' :tv!ty �J t I,;. 189 .

�/ ' �� / ., .. ' � � t �� 1� .t.$ sL;Lr4i ,-f, i.t:-. �' 19 0 �

t 1' f ....t .I - / �� 1 . '� t " " ? 191 t

.. , '"' f -. t (.0 .���.rc � !' 19 2 /

.. tl ':!~ . ~ 37 ., t6 ' � "J � 1' %:' ,' c 1. ~( (� f'T' ' ' '( . , l~r ~~oe~-.~, 't.' . . U." ' �� �tt :r .,... t �' rt 1f1 �Ct .v�� If ~ 1 1 0 'I> ~�~Je. ' CC�"11: t ";' .11 ' . (t,:) ... d' '� 1 � JJ 1 F 19 3

7 .. t :: f or th~"> -, � ":tt' ' <l.!tu:�.~ t to 1~�t' - .., � ...r_,') � �' t '"' j.. ~--.. ,~. ..... .... ' ""' 9,.�"' 'I !l 194

... ~ ._. )� � . \, ~ ut. !lv ~'?!""\ et o '-� ~"'� or sti'n _ .. . ~?'f" t''U h ~t !1 r, i"'JJ.t . n~i t '1er r: ..~i ....o, a, e.,.. 0' � r e:- Y' b~> , r~t nIt 1n ,r,; / t"n., ':'t t t;, f , t: . C" ,,_ .... t . . �, ~ .1( .._ � � f.o c 0 u � {'If-! t �r>~r .tl~ ~cr . .: eti � ~l 1 � 2( � )( 3H .::"":) , :a "e 9l"'~tdy .~ 'b 'r�ct ..' ' .".. 1�4 , 0S ('Id 1'1 . .t :ttl~ ' .;v~<'~ �� ,! c~: r ,. t- ~ <:! n~ ' W'J' h.y t .wLt:.i ,. ts ... n"'"' !1 ... t ' " , 195

"i . �,)ti.J- ..... .. �~ i+ ='3 t � .n '. , ,~. -~... l)f r~� ; � t . i er l,o.a,;f': � em , f ("'' � �;".�:,".;);111� .- .�-:":.l',l , u.,_,. t ,:.; rc s ��' t c h i t �<,l1 d �:'J t: 1 . � 1n a 196

!. ~ I c (, HEr>t1�JHnL'Tl'C OOFF, THE PHAIP.LPI PEPA1L.'lSr:..s � . -� t\. TAX QUE:'.ON CITY ' t' li' � ... 37 l '..~\ 1 - ... 1.9 7

DISSEf�fT J ... ., 198

DISSENT - ... ' , 19 9

DISSENT ... � 'Y 3

DISSENT .n I � "" t 1 t 2D1

DISSENT - .s .. 2\37 11 ,. t. ,. 202

DISSENT L~ 2.0'J)

DISSEN1' ... ' .. ,. i! 204

DISSENT � t;. .., ~ �~ "" l.' 1 205

�� � J0 () .. 206

/ � - � ,. 207

.. !) 208

1 � j - e) 1 1. 6110 1 ''* c r 5 ()~ ,s �t,,t 'l r ' � i~ 20 9

f 7 � tt, !'Jl:O J -~ l of t f.. \,.-) "' �'4- 0 e� t 0 t "4f 1 210

. :J 1 ~h .,. 1t t tio. 9 ..r t c . -10> 1 ~ y n C� 1. 1 .,..., 1, � o. 0 1 � j! t c b t. �' "' � �l ' � ;: 211

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